A1 Refereed original research article in a scientific journal
Ensuring legitimacy through rhetorical changes? A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company
Authors: Laine Matias
Publisher: Emerald (Commercial Puclisher)
Publication year: 2009
Journal: Accounting, Auditing and Accountability Journal
Volume: 22
Issue: 7
First page : 1029
Last page: 1054
Number of pages: 26
DOI: https://doi.org/10.1108/09513570910987367(external)
Abstract
Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context.
Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental disclosures of a leading Finnish chemical company developed during the period 1972-2005. This discussion is accompanied by an analysis of the social and institutional context in which the company has been operating. The development of the disclosures is reflected against changing social and institutional pressures identified from the perspective of new institutional sociology.
Findings – The results show that during these 34 years there have been major transitions in the rhetoric used by the case company in its environmental disclosures. These transitions coincide with changes in the social and institutional context. It is argued that the case company has adjusted its disclosures to respond to the varying institutional pressures in order to maintain a legitimate position in society.
Research limitations/implications – The subjective nature of the interpretive approach and the
use of a single case limit the generalisability of the results. However, the longitudinal approach is argued to produce valuable insights on how corporate disclosures are used as a communication tool to portray the organisation in a certain light.
Originality/value – The study adds to a growing body of literature using interpretive approaches in deconstructing corporate disclosures. The influence exerted by social and institutional pressures on corporate disclosures is highlighted, further research avenues can therefore be proposed.
Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context.
Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental disclosures of a leading Finnish chemical company developed during the period 1972-2005. This discussion is accompanied by an analysis of the social and institutional context in which the company has been operating. The development of the disclosures is reflected against changing social and institutional pressures identified from the perspective of new institutional sociology.
Findings – The results show that during these 34 years there have been major transitions in the rhetoric used by the case company in its environmental disclosures. These transitions coincide with changes in the social and institutional context. It is argued that the case company has adjusted its disclosures to respond to the varying institutional pressures in order to maintain a legitimate position in society.
Research limitations/implications – The subjective nature of the interpretive approach and the
use of a single case limit the generalisability of the results. However, the longitudinal approach is argued to produce valuable insights on how corporate disclosures are used as a communication tool to portray the organisation in a certain light.
Originality/value – The study adds to a growing body of literature using interpretive approaches in deconstructing corporate disclosures. The influence exerted by social and institutional pressures on corporate disclosures is highlighted, further research avenues can therefore be proposed.
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